Integration of analytical tools into the system for assessing and optimizing tax loads
https://doi.org/10.26425/1816-4277-2026-1-212-226
Abstract
The current research focuses on methods for calculating, evaluating, and optimizing the tax burden using analytical tools. It explores various approaches to determining and assessing tax burden indicators, as well as factors influencing the amount of tax obligations. The purpose of the study is to develop an algorithm for applying existing analytical models to the monitoring, diagnosis, systematizing, and comprehensive analysis of the tax burden of enterprises. The article provides an overview of specific numerical methods suitable for monitoring, evaluating, and modeling tax obligations. The selected analytical concepts consider a variety of factors in both static and dynamic contexts, at the national level and that of individual enterprises, including comparisons with other organizations. The article emphasizes tools that provide the most reliable results for predicting and optimizing the tax burden. It proposes a comprehensive analytical tool for the practical solution of the problem of forming a tax burden based on established numerical models. A distinctive feature of this approach is its pragmatism and functionality in assessing the sensitivity of an organization’s tax burden to various external and internal factors in the process of implementing management decisions. An improved consolidated algorithm for calculating, analyzing, and optimizing the tax burden has been proposed, which involves the use of existing analytical models and their application in the economy.
About the Authors
E. L. Gulkova
State University of Management
Russian Federation
Russian Federation
Elena L. Gulkova, Cand. Sci (Econ.), Assос. Prof. at the Accounting, Audit and Taxation Department
Moscow
T. E. Krikunova
Insurance JSC RESO-Garantia
Russian Federation
Russian Federation
Tatyana E. Krikunova, Graduate Student
Moscow
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Review
For citations:
Gulkova E.L., Krikunova T.E. Integration of analytical tools into the system for assessing and optimizing tax loads. Vestnik Universiteta. 2026;(1):212-226. (In Russ.) https://doi.org/10.26425/1816-4277-2026-1-212-226
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